Para 4.4.3 — MSO (Audit)
Original Rule Text
4.4.3 Audit Notes on the monthly accounts of a division should be prepared in two parts in Form MSO (Audit)-3. Part-I thereof should include:
(i) all objections relating to non-availability of financial sanctions in cases where these are necessary in addition to the technical sanctions and to excesses over such sanctions; and
(ii) in respect of works included in Part I of the Works Register maintained by the Accountant General (A&E), objections relating to non-availability of sanctioned estimates/allotments; excesses over sanctioned estimates/ allotments regularisation of which has been delayed for over six months; and absence of or excesses over administrative approval.
The last three columns of Part-I of the Audit Notes should be left blank, the first two of these for the Divisional Officer and Superintending Engineer respectively to record their explanation/remarks, and the last column for the record, on its return, of the action taken by the Audit Office on reviewing the replies.
# Part-II
What This Means
Audit Notes are prepared in two parts using Form MSO (Audit)-3. Part I covers objections about missing financial sanctions (beyond technical sanctions) and, for works in Part I of the Works Register, objections about missing or excess sanctioned estimates/allotments, delayed regularization of excesses (over six months), and missing or excess administrative approval. The last three columns of Part I are left blank for the Divisional Officer, Superintending Engineer, and Audit Office to record their respective comments.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit Notes use Form MSO (Audit)-3 and have two parts
- 2Part I covers: missing financial sanctions, missing/excess estimates, delayed regularization, and administrative approval issues
- 3Part I applies to works listed in Part I of the Works Register maintained by AG (A&E)
- 4Three columns are left blank: for Divisional Officer's explanation, SE's remarks, and Audit Office's action
- 5Delays over six months in regularizing excesses are specifically flagged
Practical Example
The auditor prepares Part I of the Audit Note for Division Y. They list three objections: a road project costing Rs 20 lakh has no financial sanction beyond the technical sanction, a building renovation exceeds the sanctioned estimate by Rs 4 lakh with no regularization for eight months, and a bridge project worth Rs 50 lakh lacks administrative approval. The last three columns are left blank for the Divisional Officer and Superintending Engineer to explain, and for the Audit Office to record its decision upon review.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between financial sanction, technical sanction, and administrative approval?▼
Why is the six-month threshold significant for excess regularization?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.